{"country":"sweden","countryName":"Sweden","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"SEK","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"state-tax","title":"State income tax (statlig inkomstskatt) 2026","group":"income-tax","kind":"bands","rows":[{"label":"Up to the threshold (skiktgräns)","from":0,"to":643000,"rate":0},{"label":"Above the threshold","from":643000,"to":null,"rate":0.2}],"source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Taxable earned income (beskattningsbar förvärvsinkomst), per year","note":"Municipal income tax (on average 32.38%) is due on all taxable earned income; state tax comes on top above the threshold. With the basic allowance the state tax starts at an income of SEK 660,400 (under 66) or SEK 760,500 (66 or older at the start of the year)."},{"id":"state-tax-rules","title":"State income tax: threshold and breakpoints","group":"income-tax","kind":"values","rows":[{"label":"Threshold (skiktgräns): taxable earned income above which state tax is due","value":643000,"unit":"money"},{"label":"State income tax rate above the threshold","value":0.2,"unit":"rate"},{"label":"Breakpoint (brytpunkt), under 66 at the start of the year: income before the basic allowance","value":660400,"unit":"money"},{"label":"Breakpoint, 66 or older at the start of the year","value":760500,"unit":"money"}],"source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true},{"id":"municipal-tax","title":"Municipal income tax 2026 (kommunalskatt and regionskatt): national averages","group":"income-tax","kind":"values","rows":[{"label":"Average total municipal tax rate (municipality + region)","value":0.3238,"unit":"rate"},{"label":"Average municipal rate (kommunal skattesats)","value":0.2069,"unit":"rate"},{"label":"Average regional rate (regionskattesats)","value":0.1169,"unit":"rate"},{"label":"Lowest total rate: Österåker","value":0.2893,"unit":"rate"},{"label":"Highest total rate: Dorotea","value":0.3565,"unit":"rate"}],"source":{"title":"SCB (Statistics Sweden): Kommunalskatterna 2026, statistiknyhet 15 December 2025","url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/statistiknyhet/kommunalskatterna-2026/","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Taxable earned income, flat rate","note":"Each municipality sets its own rate and each region its regional rate; the total is paid on all taxable earned income. Burial fee and church fee (members of the Church of Sweden) come on top. Each county's page lists every municipality's 2026 rate."},{"id":"county-overview","title":"Municipal income tax by county (län) 2026: averages","group":"income-tax","kind":"values","rows":[{"label":"Stockholm County (Stockholms län)","value":0.3082,"unit":"rate","note":"Regional rate 12.33%; average municipal rate 18.49%; 26 municipalities"},{"label":"Uppsala County (Uppsala län)","value":0.3299,"unit":"rate","note":"Regional rate 11.71%; average municipal rate 21.28%; 8 municipalities"},{"label":"Södermanland County (Södermanlands län)","value":0.3268,"unit":"rate","note":"Regional rate 10.83%; average municipal rate 21.85%; 9 municipalities"},{"label":"Östergötland County (Östergötlands län)","value":0.3279,"unit":"rate","note":"Regional rate 11.55%; average municipal rate 21.24%; 13 municipalities"},{"label":"Jönköping County (Jönköpings län)","value":0.3362,"unit":"rate","note":"Regional rate 11.76%; average municipal rate 21.86%; 13 municipalities"},{"label":"Kronoberg County (Kronobergs län)","value":0.3286,"unit":"rate","note":"Regional rate 12%; average municipal rate 20.86%; 8 municipalities"},{"label":"Kalmar County (Kalmar län)","value":0.3377,"unit":"rate","note":"Regional rate 11.86%; average municipal rate 21.91%; 12 municipalities"},{"label":"Gotland County (Gotlands län)","value":0.336,"unit":"rate","note":"No separate regional tax: Gotland's municipality levies the whole 33.6%"},{"label":"Blekinge County (Blekinge län)","value":0.3373,"unit":"rate","note":"Regional rate 12.04%; average municipal rate 21.69%; 5 municipalities"},{"label":"Skåne County (Skåne län)","value":0.318,"unit":"rate","note":"Regional rate 11.18%; average municipal rate 20.62%; 33 municipalities"},{"label":"Halland County (Hallands län)","value":0.3239,"unit":"rate","note":"Regional rate 11.4%; average municipal rate 20.99%; 6 municipalities"},{"label":"Västra Götaland County (Västra Götalands län)","value":0.3283,"unit":"rate","note":"Regional rate 11.48%; average municipal rate 21.35%; 49 municipalities"},{"label":"Värmland County (Värmlands län)","value":0.3406,"unit":"rate","note":"Regional rate 12.28%; average municipal rate 21.78%; 16 municipalities"},{"label":"Örebro County (Örebro län)","value":0.3394,"unit":"rate","note":"Regional rate 12.3%; average municipal rate 21.64%; 12 municipalities"},{"label":"Västmanland County (Västmanlands län)","value":0.3197,"unit":"rate","note":"Regional rate 10.88%; average municipal rate 21.09%; 10 municipalities"},{"label":"Dalarna County (Dalarnas län)","value":0.3418,"unit":"rate","note":"Regional rate 11.99%; average municipal rate 22.19%; 15 municipalities"},{"label":"Gävleborg County (Gävleborgs län)","value":0.3354,"unit":"rate","note":"Regional rate 11.51%; average municipal rate 22.03%; 10 municipalities"},{"label":"Västernorrland County (Västernorrlands län)","value":0.3409,"unit":"rate","note":"Regional rate 11.29%; average municipal rate 22.8%; 7 municipalities"},{"label":"Jämtland County (Jämtlands län)","value":0.34,"unit":"rate","note":"Regional rate 11.7%; average municipal rate 22.3%; 8 municipalities"},{"label":"Västerbotten County (Västerbottens län)","value":0.347,"unit":"rate","note":"Regional rate 11.85%; average municipal rate 22.85%; 15 municipalities"},{"label":"Norrbotten County (Norrbottens län)","value":0.3392,"unit":"rate","note":"Regional rate 11.34%; average municipal rate 22.58%; 14 municipalities"}],"source":{"title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Average total municipal tax rate in the county (municipality + region)","note":"SCB county averages; the rate in each municipality differs (see the county pages)."},{"id":"basic-allowance","title":"Basic allowance (grundavdrag) 2026","group":"income-tax","kind":"values","rows":[{"label":"Assessed earned income up to SEK 58,608","value":"0.423 PBB = SEK 25,041.60","unit":"text"},{"label":"Assessed earned income above SEK 58,608 up to SEK 161,024","value":"0.423 PBB (SEK 25,041.60) plus 20% of the income above 0.99 PBB (SEK 58,608)","unit":"text"},{"label":"Assessed earned income above SEK 161,024 up to SEK 184,112","value":"0.77 PBB = SEK 45,584","unit":"text"},{"label":"Assessed earned income above SEK 184,112 up to SEK 466,496","value":"0.77 PBB (SEK 45,584) less 10% of the income above 3.11 PBB (SEK 184,112)","unit":"text"},{"label":"Assessed earned income above SEK 466,496","value":"0.293 PBB = SEK 17,345.60","unit":"text"},{"label":"Basic allowance at low incomes (rounded, under 66)","value":25100,"unit":"money"},{"label":"Maximum basic allowance (under 66)","value":45600,"unit":"money"},{"label":"Minimum basic allowance at high incomes (under 66)","value":17400,"unit":"money"},{"label":"Enhanced basic allowance (66 or older at the start of the year): at low incomes","value":65800,"unit":"money"},{"label":"Enhanced basic allowance: maximum","value":179100,"unit":"money"},{"label":"Enhanced basic allowance: minimum at high incomes","value":117500,"unit":"money"}],"source":{"title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100."},{"id":"earned-income-credit","title":"Earned-income tax credit (jobbskatteavdrag) 2026","group":"income-tax","kind":"values","rows":[{"label":"Under 66: work income up to SEK 53,872","value":"(work income − basic allowance) × municipal tax rate","unit":"text"},{"label":"Under 66: work income above SEK 53,872 up to SEK 191,808","value":"(0.91 PBB (SEK 53,872) + 38.74% of the work income above 0.91 PBB − basic allowance) × municipal tax rate","unit":"text"},{"label":"Under 66: work income above SEK 191,808 up to SEK 478,336","value":"(1.813 PBB (SEK 107,329.60) + 25.10% of the work income above 3.24 PBB (SEK 191,808) − basic allowance) × municipal tax rate","unit":"text"},{"label":"Under 66: work income above SEK 478,336","value":"(3.027 PBB (SEK 179,198.40) − basic allowance) × municipal tax rate","unit":"text"},{"label":"66 or older: work income up to SEK 103,600","value":"22% of the work income","unit":"text"},{"label":"66 or older: work income above SEK 103,600 up to SEK 310,208","value":"0.2635 PBB (SEK 15,599.20) plus 7% of the work income","unit":"text"},{"label":"66 or older: work income above SEK 310,208","value":"0.6293 PBB (SEK 37,254.56)","unit":"text"}],"source":{"title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.2 Skattereduktion för arbetsinkomst","url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Work income (arbetsinkomst), per year, rounded down to SEK 100","note":"Credited against municipal income tax only. 'Municipal tax rate' is the person's total municipal rate; 'basic allowance' is the person's grundavdrag (PBB = price base amount SEK 59,200)."},{"id":"tax-reductions","title":"Other tax reductions 2026","group":"income-tax","kind":"values","rows":[{"label":"Tax reduction for earned income (skattereduktion för förvärvsinkomst): rate on taxable earned income above the lower limit","value":0.0075,"unit":"rate"},{"label":"Lower limit of taxable earned income","value":40000,"unit":"money"},{"label":"Upper limit (full reduction from here)","value":240000,"unit":"money"},{"label":"Maximum reduction per year","value":1500,"unit":"money"},{"label":"Tax reduction for the general pension contribution: share of the contribution","value":1,"unit":"rate","source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Allmän pensionsavgift; Pensionsgrundande inkomst); SKV 433 (2025-12-10) section 7.4","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.4 Skattereduktion för förvärvsinkomst","url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"The earned-income reduction is credited against municipal income tax only. The pension-contribution reduction cannot exceed municipal and state income tax plus property tax and fee."},{"id":"base-amounts","title":"Base amounts 2026","group":"income-tax","kind":"values","rows":[{"label":"Price base amount (prisbasbelopp)","value":59200,"unit":"money"},{"label":"Increased price base amount (förhöjt prisbasbelopp)","value":60500,"unit":"money"},{"label":"Income base amount (inkomstbasbelopp)","value":83400,"unit":"money"}],"source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Prisbasbelopp; Inkomstbasbelopp)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"The price base amount drives the basic allowance and the earned-income tax credit; the income base amount drives the pension ceiling and the public service fee."},{"id":"pension-contribution","title":"General pension contribution (allmän pensionsavgift)","group":"employee","kind":"values","rows":[{"label":"Employee contribution, on earned income","value":0.07,"unit":"rate"},{"label":"Income ceiling (8.07 × income base amount)","value":673038,"unit":"money"},{"label":"Maximum contribution per year","value":47100,"unit":"money"},{"label":"No contribution when pension-qualifying income is below","value":25042,"unit":"money"},{"label":"Tax reduction: share of the contribution credited back","value":1,"unit":"rate"}],"source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Allmän pensionsavgift; Pensionsgrundande inkomst); SKV 433 (2025-12-10) section 7.4","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Earned income, per year","note":"The contribution is fully offset by a tax reduction of the same amount, so in practice it does not raise the total tax."},{"id":"fees","title":"Public service fee, burial fee and church fee","group":"employee","kind":"values","rows":[{"label":"Public service fee: rate on taxable earned income","value":0.01,"unit":"rate"},{"label":"Public service fee: income cap (1.42 × income base amount)","value":118428,"unit":"money"},{"label":"Public service fee: maximum per person and year","value":1184,"unit":"money"},{"label":"Burial fee (begravningsavgift): general rate","value":0.00292,"unit":"rate","source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Begravningsavgift; Kyrkoavgift)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Burial fee: Stockholm municipality","value":0.0007,"unit":"rate","source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Begravningsavgift; Kyrkoavgift)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Burial fee: Tranås municipality","value":0.00285,"unit":"rate","source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Begravningsavgift; Kyrkoavgift)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Church fee (kyrkoavgift)","value":"Members of the Church of Sweden only; set by each parish (county averages on the county pages)","unit":"text","source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Begravningsavgift; Kyrkoavgift)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.6 Public service-avgiften","url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"The public service fee is paid by everyone aged 18 or over; the burial fee by everyone registered in Sweden on 1 November of the year before, on municipally taxable earned income."},{"id":"capital-and-non-residents","title":"Capital income and non-residents (SINK)","group":"income-tax","kind":"values","rows":[{"label":"State tax on capital income","value":0.3,"unit":"rate"},{"label":"Special income tax for non-residents (SINK)","value":0.225,"unit":"rate","source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Särskild inkomstskatt för utomlandsbosatta (SINK); Genomsnittlig kommunal skattesats)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"SINK on seafarers' income","value":0.15,"unit":"rate","source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Särskild inkomstskatt för utomlandsbosatta (SINK); Genomsnittlig kommunal skattesats)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Non-residents taxed under the Income Tax Act instead of SINK","value":"Pay the average municipal tax rate; with at least 90% of earned income from Sweden, entitled to the basic allowance and the earned-income tax credit","unit":"text","source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Särskild inkomstskatt för utomlandsbosatta (SINK); Genomsnittlig kommunal skattesats)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Statlig inkomstskatt, kapitalinkomster)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true},{"id":"employer-contributions","title":"Employer contributions (arbetsgivaravgifter) 2026","group":"employer","kind":"values","rows":[{"label":"Sickness insurance (sjukförsäkringsavgift)","value":0.0355,"unit":"rate"},{"label":"Parental insurance (föräldraförsäkringsavgift)","value":0.02,"unit":"rate"},{"label":"Old-age pension (ålderspensionsavgift)","value":0.1021,"unit":"rate"},{"label":"Survivors' pension (efterlevandepensionsavgift)","value":0.003,"unit":"rate"},{"label":"Labour market (arbetsmarknadsavgift)","value":0.0264,"unit":"rate"},{"label":"Occupational injury (arbetsskadeavgift)","value":0.001,"unit":"rate"},{"label":"General payroll tax (allmän löneavgift)","value":0.1262,"unit":"rate"},{"label":"Total employer contributions","value":0.3142,"unit":"rate"},{"label":"Employees born 1938 to 1958: old-age pension contribution only","value":0.1021,"unit":"rate"},{"label":"Employees born 1937 or earlier","value":0,"unit":"rate","note":"No employer contributions"},{"label":"Contribution ceiling","value":"None: due on the whole salary and taxable benefits","unit":"text"}],"source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Arbetsgivaravgift)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross salary and taxable benefits","note":"Employees born 1959 to 2002 pay the full 31.42%; for those born 2003 to 2007 see the next section."},{"id":"employer-youth","title":"Temporarily reduced employer contributions for young employees","group":"employer","kind":"values","rows":[{"label":"Employees born 2003 to 2007 (aged 19 to 23): rate on pay up to the monthly cap","value":0.2081,"unit":"rate"},{"label":"Monthly pay cap for the reduced rate","value":25000,"unit":"money"},{"label":"Rate on pay above the cap","value":0.3142,"unit":"rate"},{"label":"Period","value":"Pay made from 1 April 2026 to 30 September 2027","unit":"text"}],"source":{"title":"Skatteverket: Belopp och procent – inkomstår 2026 (Arbetsgivaravgift: Tillfälligt sänkt arbetsgivaravgift för ungdomar)","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-04-01","effectiveTo":"2027-09-30"},"verified":true,"basis":"Pay per month","note":"The reduced rate is the full old-age pension contribution plus half of the other contributions."},{"id":"vat","title":"Value added tax (moms)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.25,"unit":"rate"},{"label":"Reduced rate (restaurant services and other listed goods and services)","value":0.12,"unit":"rate"},{"label":"Reduced rate (books, newspapers, cultural admissions and other listed goods and services)","value":0.06,"unit":"rate"},{"label":"Food (livsmedel) from 1 April 2026 to 31 December 2027","value":0.06,"unit":"rate","note":"Previously 12%; restaurant services stay at 12%","source":{"title":"Skatteverket news: Livsmedelsmomsen sänks till 6 procent (26 February 2026)","url":"https://www.skatteverket.se/omoss/pressochmedia/nyheter/2026/nyheter/livsmedelsmomsensankstill6procent.5.70685bee19c85dd5dd0a3f.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-04-01","effectiveTo":"2027-12-31"}},{"label":"Exemption threshold for small businesses (annual turnover, voluntary)","value":120000,"unit":"money","source":{"title":"Skatteverket: I vissa fall behöver du inte registrera ditt företag för moms; Skatteverket news 'Höjd omsättningsgräns för moms' (17 December 2024)","url":"https://www.skatteverket.se/foretag/moms/momsregistrering/ivissafallbehoverduinteregistreradittforetagformoms.4.3152d9ac158968eb8fd1efe.html","retrievedAt":"2026-11-09","effectiveFrom":"2025-01-01","effectiveTo":null}}],"source":{"title":"Skatteverket: Momssatser och undantag från moms","url":"https://www.skatteverket.se/foretag/moms/saljavarorochtjanster/momssatserochundantagfranmoms.4.58d555751259e4d66168000409.html","retrievedAt":"2026-11-10","effectiveTo":null},"verified":true},{"id":"minimum-wage","title":"Minimum wage","group":"employer","kind":"values","rows":[{"label":"Statutory minimum wage","value":"None: wages are set by the labour-market parties; minimum pay exists only in collective agreements (lägsta lön, ingångslön), sector by sector","unit":"text","source":{"title":"Regeringen (Government Offices of Sweden): Kommittédirektiv Dir. 2022:140, Genomförande av direktivet om tillräckliga minimilöner (decided 15 December 2022)","url":"https://www.regeringen.se/rattsliga-dokument/kommittedirektiv/2022/12/dir.-2022140","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"status":"not_applicable"}],"source":{"title":"Regeringen (Government Offices of Sweden): Kommittédirektiv Dir. 2022:140, Genomförande av direktivet om tillräckliga minimilöner (decided 15 December 2022)","url":"https://www.regeringen.se/rattsliga-dokument/kommittedirektiv/2022/12/dir.-2022140","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true},{"id":"public-holidays","title":"Public holidays 2026 (allmänna helgdagar)","group":"other","kind":"values","rows":[{"label":"2026-01-01","value":"Nyårsdagen (New Year's Day)","unit":"text"},{"label":"2026-01-06","value":"Trettondedag jul (Epiphany)","unit":"text"},{"label":"2026-04-03","value":"Långfredagen (Good Friday)","unit":"text"},{"label":"2026-04-06","value":"Annandag påsk (Easter Monday)","unit":"text"},{"label":"2026-05-01","value":"Första maj (May Day)","unit":"text"},{"label":"2026-05-14","value":"Kristi himmelsfärdsdag (Ascension Day)","unit":"text"},{"label":"2026-06-06","value":"Nationaldagen (National Day)","unit":"text"},{"label":"2026-06-20","value":"Midsommardagen (Midsummer Day)","unit":"text"},{"label":"2026-10-31","value":"Alla helgons dag (All Saints' Day)","unit":"text"},{"label":"2026-12-25","value":"Juldagen (Christmas Day)","unit":"text"},{"label":"2026-12-26","value":"Annandag jul (Boxing Day)","unit":"text"}],"source":{"title":"Sveriges riksdag: Lag (1989:253) om allmänna helgdagar (ändrad t.o.m. 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Ersättningsnivå; Förutsättningar för skattelättnad; Ansöka","url":"https://forskarskattenamnden.se/om-skattelattnad","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Expert tax relief by salary: monthly gross pay of at least (work starting in 2026; above 1.5 × price base amount)","value":88801,"unit":"money","source":{"title":"Forskarskattenämnden (Swedish Research Tax Board): Om skattelättnad; Ersättningsnivå; Förutsättningar för skattelättnad; Ansöka","url":"https://forskarskattenamnden.se/om-skattelattnad","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Expert tax relief: application deadline (months after starting work in Sweden)","value":3,"unit":"number","source":{"title":"Forskarskattenämnden (Swedish Research Tax Board): Om skattelättnad; Ersättningsnivå; Förutsättningar för skattelättnad; Ansöka","url":"https://forskarskattenamnden.se/om-skattelattnad","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Expert tax relief: who decides","value":"Forskarskattenämnden (Swedish Research Tax Board), on application by the employer or employee; for foreign nationals not resident in Sweden in the previous five years, working for a Swedish employer or a permanent establishment","unit":"text","source":{"title":"Forskarskattenämnden (Swedish Research Tax Board): Om skattelättnad; Ersättningsnivå; Förutsättningar för skattelättnad; Ansöka","url":"https://forskarskattenamnden.se/om-skattelattnad","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Residence permit for self-employed people (non-EU/EEA)","value":"Migrationsverket: own and run at least 51% of the business, industry and business experience, a credible budget and customer contacts; permit for at most 2 years, renewable","unit":"text","source":{"title":"Migrationsverket: Ansök om uppehållstillstånd för egen företagare i Sverige","url":"https://www.migrationsverket.se/du-vill-ansoka/arbeta/anstalld-eller-egen-foretagare/egen-foretagare.html","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Self-employed permit: own funds in a bank account of at least","value":200000,"unit":"money","source":{"title":"Migrationsverket: Ansök om uppehållstillstånd för egen företagare i Sverige","url":"https://www.migrationsverket.se/du-vill-ansoka/arbeta/anstalld-eller-egen-foretagare/egen-foretagare.html","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Self-employed permit: additional funds for an accompanying spouse","value":100000,"unit":"money","source":{"title":"Migrationsverket: Ansök om uppehållstillstånd för egen företagare i Sverige","url":"https://www.migrationsverket.se/du-vill-ansoka/arbeta/anstalld-eller-egen-foretagare/egen-foretagare.html","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Self-employed permit: additional funds per accompanying child","value":50000,"unit":"money","source":{"title":"Migrationsverket: Ansök om uppehållstillstånd för egen företagare i Sverige","url":"https://www.migrationsverket.se/du-vill-ansoka/arbeta/anstalld-eller-egen-foretagare/egen-foretagare.html","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Self-employed permit: application fee","value":2000,"unit":"money","source":{"title":"Migrationsverket: Ansök om uppehållstillstånd för egen företagare i Sverige","url":"https://www.migrationsverket.se/du-vill-ansoka/arbeta/anstalld-eller-egen-foretagare/egen-foretagare.html","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Work permit for employees: monthly salary of at least (90% of the SCB median wage)","value":34470,"unit":"money","source":{"title":"Migrationsverket: Ansök om arbetstillstånd i Sverige (news 16 June 2026: Ny medianlön påverkar lönekravet för arbetstillstånd)","url":"https://www.migrationsverket.se/du-vill-ansoka/arbeta/anstalld-eller-egen-foretagare/anstalld.html","retrievedAt":"2026-11-09","effectiveFrom":"2026-06-16","effectiveTo":null}},{"label":"Digital-nomad or remote-work visa","value":"None: Migrationsverket lists no such permit; anyone working in Sweden needs a work permit whether employed in Sweden or abroad","unit":"text","source":{"title":"Migrationsverket: Tillstånd för att arbeta i Sverige som anställd eller egen företagare; Ansök om arbetstillstånd i Sverige","url":"https://www.migrationsverket.se/du-vill-ansoka/arbeta/anstalld-eller-egen-foretagare.html","retrievedAt":"2026-11-09","effectiveTo":null},"status":"not_applicable"}],"source":{"title":"Skatteverket: F-skatt och FA-skatt","url":"https://www.skatteverket.se/foretag/drivaforetag/startaochregistrera/fochfaskatt.4.58d555751259e4d661680006355.html","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true,"note":"Permit rules shown are those Migrationsverket publishes for applicants from outside the EU/EEA."}],"sources":[{"title":"Skatteverket: Belopp och procent – inkomstår 2026","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrievedAt":"2026-11-09"},{"title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026 (SKV 433, utgåva 36, 2025-12-10)","url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrievedAt":"2026-11-09"},{"title":"SCB: Kommunalskatterna 2026 (statistiknyhet, 15 December 2025)","url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/statistiknyhet/kommunalskatterna-2026/","retrievedAt":"2026-11-09"},{"title":"Skatteverket: Egenavgifter och särskild löneskatt","url":"https://www.skatteverket.se/foretag/drivaforetag/foretagsformer/enskildnaringsverksamhet/egenavgifterochsarskildloneskatt.4.361dc8c15312eff6fd1f678.html","retrievedAt":"2026-11-09"},{"title":"Skatteverket: F-skatt och FA-skatt","url":"https://www.skatteverket.se/foretag/drivaforetag/startaochregistrera/fochfaskatt.4.58d555751259e4d661680006355.html","retrievedAt":"2026-11-09"},{"title":"Skatteverket: I vissa fall behöver du inte registrera ditt företag för moms","url":"https://www.skatteverket.se/foretag/moms/momsregistrering/ivissafallbehoverduinteregistreradittforetagformoms.4.3152d9ac158968eb8fd1efe.html","retrievedAt":"2026-11-09"},{"title":"Skatteverket: Momssatser och undantag från moms","url":"https://www.skatteverket.se/foretag/moms/saljavarorochtjanster/momssatserochundantagfranmoms.4.58d555751259e4d66168000409.html","retrievedAt":"2026-11-10"},{"title":"Skatteverket: Livsmedelsmomsen sänks till 6 procent (26 February 2026)","url":"https://www.skatteverket.se/omoss/pressochmedia/nyheter/2026/nyheter/livsmedelsmomsensankstill6procent.5.70685bee19c85dd5dd0a3f.html","retrievedAt":"2026-11-09"},{"title":"Forskarskattenämnden: Om skattelättnad","url":"https://forskarskattenamnden.se/om-skattelattnad","retrievedAt":"2026-11-09"},{"title":"Forskarskattenämnden: Ersättningsnivå","url":"https://forskarskattenamnden.se/forutsattningar-for-skattelattnad/ersattningsniva","retrievedAt":"2026-11-09"},{"title":"Migrationsverket: Ansök om uppehållstillstånd för egen företagare i Sverige","url":"https://www.migrationsverket.se/du-vill-ansoka/arbeta/anstalld-eller-egen-foretagare/egen-foretagare.html","retrievedAt":"2026-11-09"},{"title":"Migrationsverket: Ansök om arbetstillstånd i Sverige","url":"https://www.migrationsverket.se/du-vill-ansoka/arbeta/anstalld-eller-egen-foretagare/anstalld.html","retrievedAt":"2026-11-09"},{"title":"SCB: Totala kommunala skattesatser 2026, kommunvis","url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrievedAt":"2026-11-09"},{"title":"SCB Statistikdatabasen: Begravningsavgift samt kyrkoavgift till Svenska kyrkan efter region, 2026","url":"https://www.statistikdatabasen.scb.se/pxweb/sv/ssd/START__OE__OE0101/BegrochKyrkoavg2000/","retrievedAt":"2026-11-09"},{"title":"Regeringen (Government Offices of Sweden): Kommittédirektiv Dir. 2022:140, Genomförande av direktivet om tillräckliga minimilöner (decided 15 December 2022)","url":"https://www.regeringen.se/rattsliga-dokument/kommittedirektiv/2022/12/dir.-2022140","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null},{"title":"Sveriges riksdag: Lag (1989:253) om allmänna helgdagar (ändrad t.o.m. 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With the basic allowance the state tax starts at an income of SEK 660,400 (under 66) or SEK 760,500 (66 or older at the start of the year).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Up to the threshold (skiktgräns)","from":0,"to":643000,"rate":0,"value":null,"unit":"rate"},{"section_id":"state-tax","section":"State income tax (statlig inkomstskatt) 2026","group":"income-tax","basis":"Taxable earned income (beskattningsbar förvärvsinkomst), per year","note":"Municipal income tax (on average 32.38%) is due on all taxable earned income; state tax comes on top above the threshold. With the basic allowance the state tax starts at an income of SEK 660,400 (under 66) or SEK 760,500 (66 or older at the start of the year).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Above the threshold","from":643000,"to":null,"rate":0.2,"value":null,"unit":"rate"},{"section_id":"state-tax-rules","section":"State income tax: threshold and breakpoints","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Threshold (skiktgräns): taxable earned income above which state tax is due","from":null,"to":null,"rate":null,"value":643000,"unit":"money"},{"section_id":"state-tax-rules","section":"State income tax: threshold and breakpoints","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"State income tax rate above the threshold","from":null,"to":null,"rate":0.2,"value":null,"unit":"rate"},{"section_id":"state-tax-rules","section":"State income tax: threshold and breakpoints","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Breakpoint (brytpunkt), under 66 at the start of the year: income before the basic allowance","from":null,"to":null,"rate":null,"value":660400,"unit":"money"},{"section_id":"state-tax-rules","section":"State income tax: threshold and breakpoints","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Breakpoint, 66 or older at the start of the year","from":null,"to":null,"rate":null,"value":760500,"unit":"money"},{"section_id":"municipal-tax","section":"Municipal income tax 2026 (kommunalskatt and regionskatt): national averages","group":"income-tax","basis":"Taxable earned income, flat rate","note":"Each municipality sets its own rate and each region its regional rate; the total is paid on all taxable earned income. Burial fee and church fee (members of the Church of Sweden) come on top. Each county's page lists every municipality's 2026 rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Kommunalskatterna 2026, statistiknyhet 15 December 2025","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/statistiknyhet/kommunalskatterna-2026/","retrieved_at":"2026-11-09","status":"verified","label":"Average total municipal tax rate (municipality + region)","from":null,"to":null,"rate":0.3238,"value":null,"unit":"rate"},{"section_id":"municipal-tax","section":"Municipal income tax 2026 (kommunalskatt and regionskatt): national averages","group":"income-tax","basis":"Taxable earned income, flat rate","note":"Each municipality sets its own rate and each region its regional rate; the total is paid on all taxable earned income. Burial fee and church fee (members of the Church of Sweden) come on top. Each county's page lists every municipality's 2026 rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Kommunalskatterna 2026, statistiknyhet 15 December 2025","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/statistiknyhet/kommunalskatterna-2026/","retrieved_at":"2026-11-09","status":"verified","label":"Average municipal rate (kommunal skattesats)","from":null,"to":null,"rate":0.2069,"value":null,"unit":"rate"},{"section_id":"municipal-tax","section":"Municipal income tax 2026 (kommunalskatt and regionskatt): national averages","group":"income-tax","basis":"Taxable earned income, flat rate","note":"Each municipality sets its own rate and each region its regional rate; the total is paid on all taxable earned income. Burial fee and church fee (members of the Church of Sweden) come on top. Each county's page lists every municipality's 2026 rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Kommunalskatterna 2026, statistiknyhet 15 December 2025","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/statistiknyhet/kommunalskatterna-2026/","retrieved_at":"2026-11-09","status":"verified","label":"Average regional rate (regionskattesats)","from":null,"to":null,"rate":0.1169,"value":null,"unit":"rate"},{"section_id":"municipal-tax","section":"Municipal income tax 2026 (kommunalskatt and regionskatt): national averages","group":"income-tax","basis":"Taxable earned income, flat rate","note":"Each municipality sets its own rate and each region its regional rate; the total is paid on all taxable earned income. Burial fee and church fee (members of the Church of Sweden) come on top. Each county's page lists every municipality's 2026 rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Kommunalskatterna 2026, statistiknyhet 15 December 2025","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/statistiknyhet/kommunalskatterna-2026/","retrieved_at":"2026-11-09","status":"verified","label":"Lowest total rate: Österåker","from":null,"to":null,"rate":0.2893,"value":null,"unit":"rate"},{"section_id":"municipal-tax","section":"Municipal income tax 2026 (kommunalskatt and regionskatt): national averages","group":"income-tax","basis":"Taxable earned income, flat rate","note":"Each municipality sets its own rate and each region its regional rate; the total is paid on all taxable earned income. Burial fee and church fee (members of the Church of Sweden) come on top. Each county's page lists every municipality's 2026 rate.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Kommunalskatterna 2026, statistiknyhet 15 December 2025","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/statistiknyhet/kommunalskatterna-2026/","retrieved_at":"2026-11-09","status":"verified","label":"Highest total rate: Dorotea","from":null,"to":null,"rate":0.3565,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 12.33%; average municipal rate 18.49%; 26 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Stockholm County (Stockholms län)","from":null,"to":null,"rate":0.3082,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.71%; average municipal rate 21.28%; 8 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Uppsala County (Uppsala län)","from":null,"to":null,"rate":0.3299,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 10.83%; average municipal rate 21.85%; 9 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Södermanland County (Södermanlands län)","from":null,"to":null,"rate":0.3268,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.55%; average municipal rate 21.24%; 13 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Östergötland County (Östergötlands län)","from":null,"to":null,"rate":0.3279,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.76%; average municipal rate 21.86%; 13 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Jönköping County (Jönköpings län)","from":null,"to":null,"rate":0.3362,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 12%; average municipal rate 20.86%; 8 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Kronoberg County (Kronobergs län)","from":null,"to":null,"rate":0.3286,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.86%; average municipal rate 21.91%; 12 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Kalmar County (Kalmar län)","from":null,"to":null,"rate":0.3377,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"No separate regional tax: Gotland's municipality levies the whole 33.6%","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Gotland County (Gotlands län)","from":null,"to":null,"rate":0.336,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 12.04%; average municipal rate 21.69%; 5 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Blekinge County (Blekinge län)","from":null,"to":null,"rate":0.3373,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.18%; average municipal rate 20.62%; 33 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Skåne County (Skåne län)","from":null,"to":null,"rate":0.318,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.4%; average municipal rate 20.99%; 6 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Halland County (Hallands län)","from":null,"to":null,"rate":0.3239,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.48%; average municipal rate 21.35%; 49 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Västra Götaland County (Västra Götalands län)","from":null,"to":null,"rate":0.3283,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 12.28%; average municipal rate 21.78%; 16 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Värmland County (Värmlands län)","from":null,"to":null,"rate":0.3406,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 12.3%; average municipal rate 21.64%; 12 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Örebro County (Örebro län)","from":null,"to":null,"rate":0.3394,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 10.88%; average municipal rate 21.09%; 10 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Västmanland County (Västmanlands län)","from":null,"to":null,"rate":0.3197,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.99%; average municipal rate 22.19%; 15 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Dalarna County (Dalarnas län)","from":null,"to":null,"rate":0.3418,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.51%; average municipal rate 22.03%; 10 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Gävleborg County (Gävleborgs län)","from":null,"to":null,"rate":0.3354,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.29%; average municipal rate 22.8%; 7 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Västernorrland County (Västernorrlands län)","from":null,"to":null,"rate":0.3409,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.7%; average municipal rate 22.3%; 8 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Jämtland County (Jämtlands län)","from":null,"to":null,"rate":0.34,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.85%; average municipal rate 22.85%; 15 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Västerbotten County (Västerbottens län)","from":null,"to":null,"rate":0.347,"value":null,"unit":"rate"},{"section_id":"county-overview","section":"Municipal income tax by county (län) 2026: averages","group":"income-tax","basis":"Average total municipal tax rate in the county (municipality + region)","note":"Regional rate 11.34%; average municipal rate 22.58%; 14 municipalities","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025)","source_url":"https://www.scb.se/hitta-statistik/statistik-efter-amne/offentlig-ekonomi/finanser-for-den-kommunala-sektorn/kommunalskatterna/pong/tabell-och-diagram/totala-kommunala-skattesatser-2026-kommunvis/","retrieved_at":"2026-11-09","status":"verified","label":"Norrbotten County (Norrbottens län)","from":null,"to":null,"rate":0.3392,"value":null,"unit":"rate"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Assessed earned income up to SEK 58,608","from":null,"to":null,"rate":null,"value":"0.423 PBB = SEK 25,041.60","unit":"text"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Assessed earned income above SEK 58,608 up to SEK 161,024","from":null,"to":null,"rate":null,"value":"0.423 PBB (SEK 25,041.60) plus 20% of the income above 0.99 PBB (SEK 58,608)","unit":"text"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Assessed earned income above SEK 161,024 up to SEK 184,112","from":null,"to":null,"rate":null,"value":"0.77 PBB = SEK 45,584","unit":"text"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Assessed earned income above SEK 184,112 up to SEK 466,496","from":null,"to":null,"rate":null,"value":"0.77 PBB (SEK 45,584) less 10% of the income above 3.11 PBB (SEK 184,112)","unit":"text"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Assessed earned income above SEK 466,496","from":null,"to":null,"rate":null,"value":"0.293 PBB = SEK 17,345.60","unit":"text"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Basic allowance at low incomes (rounded, under 66)","from":null,"to":null,"rate":null,"value":25100,"unit":"money"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Maximum basic allowance (under 66)","from":null,"to":null,"rate":null,"value":45600,"unit":"money"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Minimum basic allowance at high incomes (under 66)","from":null,"to":null,"rate":null,"value":17400,"unit":"money"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Enhanced basic allowance (66 or older at the start of the year): at low incomes","from":null,"to":null,"rate":null,"value":65800,"unit":"money"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Enhanced basic allowance: maximum","from":null,"to":null,"rate":null,"value":179100,"unit":"money"},{"section_id":"basic-allowance","section":"Basic allowance (grundavdrag) 2026","group":"income-tax","basis":"Assessed earned income (fastställd förvärvsinkomst), per year","note":"PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag)","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Enhanced basic allowance: minimum at high incomes","from":null,"to":null,"rate":null,"value":117500,"unit":"money"},{"section_id":"earned-income-credit","section":"Earned-income tax credit (jobbskatteavdrag) 2026","group":"income-tax","basis":"Work income (arbetsinkomst), per year, rounded down to SEK 100","note":"Credited against municipal income tax only. 'Municipal tax rate' is the person's total municipal rate; 'basic allowance' is the person's grundavdrag (PBB = price base amount SEK 59,200).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.2 Skattereduktion för arbetsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Under 66: work income up to SEK 53,872","from":null,"to":null,"rate":null,"value":"(work income − basic allowance) × municipal tax rate","unit":"text"},{"section_id":"earned-income-credit","section":"Earned-income tax credit (jobbskatteavdrag) 2026","group":"income-tax","basis":"Work income (arbetsinkomst), per year, rounded down to SEK 100","note":"Credited against municipal income tax only. 'Municipal tax rate' is the person's total municipal rate; 'basic allowance' is the person's grundavdrag (PBB = price base amount SEK 59,200).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.2 Skattereduktion för arbetsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Under 66: work income above SEK 53,872 up to SEK 191,808","from":null,"to":null,"rate":null,"value":"(0.91 PBB (SEK 53,872) + 38.74% of the work income above 0.91 PBB − basic allowance) × municipal tax rate","unit":"text"},{"section_id":"earned-income-credit","section":"Earned-income tax credit (jobbskatteavdrag) 2026","group":"income-tax","basis":"Work income (arbetsinkomst), per year, rounded down to SEK 100","note":"Credited against municipal income tax only. 'Municipal tax rate' is the person's total municipal rate; 'basic allowance' is the person's grundavdrag (PBB = price base amount SEK 59,200).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.2 Skattereduktion för arbetsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Under 66: work income above SEK 191,808 up to SEK 478,336","from":null,"to":null,"rate":null,"value":"(1.813 PBB (SEK 107,329.60) + 25.10% of the work income above 3.24 PBB (SEK 191,808) − basic allowance) × municipal tax rate","unit":"text"},{"section_id":"earned-income-credit","section":"Earned-income tax credit (jobbskatteavdrag) 2026","group":"income-tax","basis":"Work income (arbetsinkomst), per year, rounded down to SEK 100","note":"Credited against municipal income tax only. 'Municipal tax rate' is the person's total municipal rate; 'basic allowance' is the person's grundavdrag (PBB = price base amount SEK 59,200).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.2 Skattereduktion för arbetsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Under 66: work income above SEK 478,336","from":null,"to":null,"rate":null,"value":"(3.027 PBB (SEK 179,198.40) − basic allowance) × municipal tax rate","unit":"text"},{"section_id":"earned-income-credit","section":"Earned-income tax credit (jobbskatteavdrag) 2026","group":"income-tax","basis":"Work income (arbetsinkomst), per year, rounded down to SEK 100","note":"Credited against municipal income tax only. 'Municipal tax rate' is the person's total municipal rate; 'basic allowance' is the person's grundavdrag (PBB = price base amount SEK 59,200).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.2 Skattereduktion för arbetsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"66 or older: work income up to SEK 103,600","from":null,"to":null,"rate":null,"value":"22% of the work income","unit":"text"},{"section_id":"earned-income-credit","section":"Earned-income tax credit (jobbskatteavdrag) 2026","group":"income-tax","basis":"Work income (arbetsinkomst), per year, rounded down to SEK 100","note":"Credited against municipal income tax only. 'Municipal tax rate' is the person's total municipal rate; 'basic allowance' is the person's grundavdrag (PBB = price base amount SEK 59,200).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.2 Skattereduktion för arbetsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"66 or older: work income above SEK 103,600 up to SEK 310,208","from":null,"to":null,"rate":null,"value":"0.2635 PBB (SEK 15,599.20) plus 7% of the work income","unit":"text"},{"section_id":"earned-income-credit","section":"Earned-income tax credit (jobbskatteavdrag) 2026","group":"income-tax","basis":"Work income (arbetsinkomst), per year, rounded down to SEK 100","note":"Credited against municipal income tax only. 'Municipal tax rate' is the person's total municipal rate; 'basic allowance' is the person's grundavdrag (PBB = price base amount SEK 59,200).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.2 Skattereduktion för arbetsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"66 or older: work income above SEK 310,208","from":null,"to":null,"rate":null,"value":"0.6293 PBB (SEK 37,254.56)","unit":"text"},{"section_id":"tax-reductions","section":"Other tax reductions 2026","group":"income-tax","basis":"","note":"The earned-income reduction is credited against municipal income tax only. The pension-contribution reduction cannot exceed municipal and state income tax plus property tax and fee.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.4 Skattereduktion för förvärvsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Tax reduction for earned income (skattereduktion för förvärvsinkomst): rate on taxable earned income above the lower limit","from":null,"to":null,"rate":0.0075,"value":null,"unit":"rate"},{"section_id":"tax-reductions","section":"Other tax reductions 2026","group":"income-tax","basis":"","note":"The earned-income reduction is credited against municipal income tax only. The pension-contribution reduction cannot exceed municipal and state income tax plus property tax and fee.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.4 Skattereduktion för förvärvsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Lower limit of taxable earned income","from":null,"to":null,"rate":null,"value":40000,"unit":"money"},{"section_id":"tax-reductions","section":"Other tax reductions 2026","group":"income-tax","basis":"","note":"The earned-income reduction is credited against municipal income tax only. The pension-contribution reduction cannot exceed municipal and state income tax plus property tax and fee.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.4 Skattereduktion för förvärvsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Upper limit (full reduction from here)","from":null,"to":null,"rate":null,"value":240000,"unit":"money"},{"section_id":"tax-reductions","section":"Other tax reductions 2026","group":"income-tax","basis":"","note":"The earned-income reduction is credited against municipal income tax only. The pension-contribution reduction cannot exceed municipal and state income tax plus property tax and fee.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.4 Skattereduktion för förvärvsinkomst","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Maximum reduction per year","from":null,"to":null,"rate":null,"value":1500,"unit":"money"},{"section_id":"tax-reductions","section":"Other tax reductions 2026","group":"income-tax","basis":"","note":"The earned-income reduction is credited against municipal income tax only. The pension-contribution reduction cannot exceed municipal and state income tax plus property tax and fee.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Allmän pensionsavgift; Pensionsgrundande inkomst); SKV 433 (2025-12-10) section 7.4","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Tax reduction for the general pension contribution: share of the contribution","from":null,"to":null,"rate":1,"value":null,"unit":"rate"},{"section_id":"base-amounts","section":"Base amounts 2026","group":"income-tax","basis":"","note":"The price base amount drives the basic allowance and the earned-income tax credit; the income base amount drives the pension ceiling and the public service fee.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Prisbasbelopp; Inkomstbasbelopp)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Price base amount (prisbasbelopp)","from":null,"to":null,"rate":null,"value":59200,"unit":"money"},{"section_id":"base-amounts","section":"Base amounts 2026","group":"income-tax","basis":"","note":"The price base amount drives the basic allowance and the earned-income tax credit; the income base amount drives the pension ceiling and the public service fee.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Prisbasbelopp; Inkomstbasbelopp)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Increased price base amount (förhöjt prisbasbelopp)","from":null,"to":null,"rate":null,"value":60500,"unit":"money"},{"section_id":"base-amounts","section":"Base amounts 2026","group":"income-tax","basis":"","note":"The price base amount drives the basic allowance and the earned-income tax credit; the income base amount drives the pension ceiling and the public service fee.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Prisbasbelopp; Inkomstbasbelopp)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Income base amount (inkomstbasbelopp)","from":null,"to":null,"rate":null,"value":83400,"unit":"money"},{"section_id":"pension-contribution","section":"General pension contribution (allmän pensionsavgift)","group":"employee","basis":"Earned income, per year","note":"The contribution is fully offset by a tax reduction of the same amount, so in practice it does not raise the total tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Allmän pensionsavgift; Pensionsgrundande inkomst); SKV 433 (2025-12-10) section 7.4","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Employee contribution, on earned income","from":null,"to":null,"rate":0.07,"value":null,"unit":"rate"},{"section_id":"pension-contribution","section":"General pension contribution (allmän pensionsavgift)","group":"employee","basis":"Earned income, per year","note":"The contribution is fully offset by a tax reduction of the same amount, so in practice it does not raise the total tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Allmän pensionsavgift; Pensionsgrundande inkomst); SKV 433 (2025-12-10) section 7.4","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Income ceiling (8.07 × income base amount)","from":null,"to":null,"rate":null,"value":673038,"unit":"money"},{"section_id":"pension-contribution","section":"General pension contribution (allmän pensionsavgift)","group":"employee","basis":"Earned income, per year","note":"The contribution is fully offset by a tax reduction of the same amount, so in practice it does not raise the total tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Allmän pensionsavgift; Pensionsgrundande inkomst); SKV 433 (2025-12-10) section 7.4","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Maximum contribution per year","from":null,"to":null,"rate":null,"value":47100,"unit":"money"},{"section_id":"pension-contribution","section":"General pension contribution (allmän pensionsavgift)","group":"employee","basis":"Earned income, per year","note":"The contribution is fully offset by a tax reduction of the same amount, so in practice it does not raise the total tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Allmän pensionsavgift; Pensionsgrundande inkomst); SKV 433 (2025-12-10) section 7.4","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"No contribution when pension-qualifying income is below","from":null,"to":null,"rate":null,"value":25042,"unit":"money"},{"section_id":"pension-contribution","section":"General pension contribution (allmän pensionsavgift)","group":"employee","basis":"Earned income, per year","note":"The contribution is fully offset by a tax reduction of the same amount, so in practice it does not raise the total tax.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Allmän pensionsavgift; Pensionsgrundande inkomst); SKV 433 (2025-12-10) section 7.4","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Tax reduction: share of the contribution credited back","from":null,"to":null,"rate":1,"value":null,"unit":"rate"},{"section_id":"fees","section":"Public service fee, burial fee and church fee","group":"employee","basis":"","note":"The public service fee is paid by everyone aged 18 or over; the burial fee by everyone registered in Sweden on 1 November of the year before, on municipally taxable earned income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.6 Public service-avgiften","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Public service fee: rate on taxable earned income","from":null,"to":null,"rate":0.01,"value":null,"unit":"rate"},{"section_id":"fees","section":"Public service fee, burial fee and church 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November of the year before, on municipally taxable earned income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.6 Public service-avgiften","source_url":"https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Public service fee: maximum per person and year","from":null,"to":null,"rate":null,"value":1184,"unit":"money"},{"section_id":"fees","section":"Public service fee, burial fee and church fee","group":"employee","basis":"","note":"The public service fee is paid by everyone aged 18 or over; the burial fee by everyone registered in Sweden on 1 November of the year before, on municipally taxable earned income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Begravningsavgift; Kyrkoavgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Burial fee (begravningsavgift): general rate","from":null,"to":null,"rate":0.00292,"value":null,"unit":"rate"},{"section_id":"fees","section":"Public service fee, burial fee and church fee","group":"employee","basis":"","note":"The public service fee is paid by everyone aged 18 or over; the burial fee by everyone registered in Sweden on 1 November of the year before, on municipally taxable earned income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Begravningsavgift; Kyrkoavgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Burial fee: Stockholm municipality","from":null,"to":null,"rate":0.0007,"value":null,"unit":"rate"},{"section_id":"fees","section":"Public service fee, burial fee and church fee","group":"employee","basis":"","note":"The public service fee is paid by everyone aged 18 or over; the burial fee by everyone registered in Sweden on 1 November of the year before, on municipally taxable earned income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Begravningsavgift; Kyrkoavgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Burial fee: Tranås municipality","from":null,"to":null,"rate":0.00285,"value":null,"unit":"rate"},{"section_id":"fees","section":"Public service fee, burial fee and church fee","group":"employee","basis":"","note":"The public service fee is paid by everyone aged 18 or over; the burial fee by everyone registered in Sweden on 1 November of the year before, on municipally taxable earned income.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Begravningsavgift; Kyrkoavgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Church fee (kyrkoavgift)","from":null,"to":null,"rate":null,"value":"Members of the Church of Sweden only; set by each parish (county averages on the county pages)","unit":"text"},{"section_id":"capital-and-non-residents","section":"Capital income and non-residents (SINK)","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Statlig inkomstskatt, kapitalinkomster)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"State tax on capital income","from":null,"to":null,"rate":0.3,"value":null,"unit":"rate"},{"section_id":"capital-and-non-residents","section":"Capital income and non-residents (SINK)","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Särskild inkomstskatt för utomlandsbosatta (SINK); Genomsnittlig kommunal skattesats)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Special income tax for non-residents (SINK)","from":null,"to":null,"rate":0.225,"value":null,"unit":"rate"},{"section_id":"capital-and-non-residents","section":"Capital income and non-residents (SINK)","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Särskild inkomstskatt för utomlandsbosatta (SINK); Genomsnittlig kommunal skattesats)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"SINK on seafarers' income","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"capital-and-non-residents","section":"Capital income and non-residents (SINK)","group":"income-tax","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Särskild inkomstskatt för utomlandsbosatta (SINK); Genomsnittlig kommunal skattesats)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Non-residents taxed under the Income Tax Act instead of SINK","from":null,"to":null,"rate":null,"value":"Pay the average municipal tax rate; with at least 90% of earned income from Sweden, entitled to the basic allowance and the earned-income tax credit","unit":"text"},{"section_id":"employer-contributions","section":"Employer contributions (arbetsgivaravgifter) 2026","group":"employer","basis":"Gross salary and taxable benefits","note":"Employees born 1959 to 2002 pay the full 31.42%; for those born 2003 to 2007 see the next section.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Arbetsgivaravgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Sickness insurance (sjukförsäkringsavgift)","from":null,"to":null,"rate":0.0355,"value":null,"unit":"rate"},{"section_id":"employer-contributions","section":"Employer contributions (arbetsgivaravgifter) 2026","group":"employer","basis":"Gross salary and taxable benefits","note":"Employees born 1959 to 2002 pay the full 31.42%; for those born 2003 to 2007 see the next section.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Arbetsgivaravgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Parental insurance (föräldraförsäkringsavgift)","from":null,"to":null,"rate":0.02,"value":null,"unit":"rate"},{"section_id":"employer-contributions","section":"Employer contributions (arbetsgivaravgifter) 2026","group":"employer","basis":"Gross salary and taxable benefits","note":"Employees born 1959 to 2002 pay the full 31.42%; for those born 2003 to 2007 see the next section.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Arbetsgivaravgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Old-age pension (ålderspensionsavgift)","from":null,"to":null,"rate":0.1021,"value":null,"unit":"rate"},{"section_id":"employer-contributions","section":"Employer contributions (arbetsgivaravgifter) 2026","group":"employer","basis":"Gross salary and taxable benefits","note":"Employees born 1959 to 2002 pay the full 31.42%; for those born 2003 to 2007 see the next section.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Arbetsgivaravgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Survivors' pension (efterlevandepensionsavgift)","from":null,"to":null,"rate":0.003,"value":null,"unit":"rate"},{"section_id":"employer-contributions","section":"Employer contributions (arbetsgivaravgifter) 2026","group":"employer","basis":"Gross salary and taxable benefits","note":"Employees born 1959 to 2002 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(Arbetsgivaravgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"Occupational injury (arbetsskadeavgift)","from":null,"to":null,"rate":0.001,"value":null,"unit":"rate"},{"section_id":"employer-contributions","section":"Employer contributions (arbetsgivaravgifter) 2026","group":"employer","basis":"Gross salary and taxable benefits","note":"Employees born 1959 to 2002 pay the full 31.42%; for those born 2003 to 2007 see the next section.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Skatteverket: Belopp och procent – inkomstår 2026 (Arbetsgivaravgift)","source_url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","retrieved_at":"2026-11-09","status":"verified","label":"General payroll tax (allmän 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